1987 (11) TMI 43

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..... sought for a certificate under section 230A of the Income-tax Act for purposes of registration of a document. The certificate was refused. That order is assailed in this writ petition. Pending admission of the writ petition, the Incometax Officer, B-Ward, was directed to file a counter. In the counter, he averred that on September 26, 1986, a search was made by the Incometax Department and certai .....

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..... ted that the lands in question being non-agricultural lands, they are liable to be assessed under the Wealth-tax Act. The sale of acres 16-20 guntas will also attract capital gains. " Therefore, the certificate was properly refused. The question in the instant case is whether the refusal of certificate under section 230A was proper. The precise question is whether there is " existing liability ", .....

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